Search results for "Porting"
showing 10 items of 352 documents
Approaching risk management from a new integrated perspective
2013
In recent years, risk management has acquired increasing relevance within the organizational realm. Although the Integrated Reporting Framework includes ‘risk’ as one of the content elements of the Integrated Report, its main purpose does not specifically relate to risk management. Drawing on the evolving academic debate, this chapter aims to provide an overview of the different approaches to risk management and to highlight the need for a broader and integrated perspective. The chapter ends by highlighting the potential contribution of this perspective to the Integrated Reporting Framework.
Financial crisis impact on sustainability reporting
2013
Purpose – The purpose of this paper is to shed some light on the effect of the current financial crisis on corporate social responsibility (CSR) reporting and CSR assurance strategies that companies disclose online to stakeholders, by dividing the time horizon into two periods, before 2008 and from 2008. Design/methodology/approach – The sample includes Spanish listed companies, differentiating CSR reporters from non CSR-reporters. Also distinguished in the CSR-reporters sample, are those companies that assure the CSR report from those that do not. The authors contrast whether there is a trend as regards CSR reporting and CSR assurance, depending on whether the crisis has already begun or …
SOCIAL RESPONSIBILITY: THE ITALIAN CASE WITHIN PUBLIC ADMINISTRATION
2013
This study offers an Italian perspective of the theme of social responsibility and social reporting. Although it is a widely explored field of accounting research, we focus our attention on the Italian case because we believe that this would be the very first step for a broader research that underlines the significant differences between countries which requires exploring different backgrounds and cultures. This study therefore seeks to: (1) Describe the concept of social responsibility regarding the Italian doctrine, in particular in the Public Administration field; (2) Analyze the characteristics of social reporting in two areas of the public administration which operate in the Italian co…
5PSQ-106 Analysis of the medication incident reports at the university children’s hospital
2018
Background Currently no national reporting system is in place in the country that would collect reports on patient safety incidents (PSI). Such a system was introduced in the Children’s Hospital in 2013. ‘Reporting’ has very negative, meaning in society in general, because of the country’s political past. Purpose To analyse trends in reporting of PSI focusing on medication incidents reports (MIRs). Material and methods A retrospective analysis from 1 January to 31 December 2016. Patient safety team members automatically receive alerts to emails when MIRs are submitted to the hospital intranet and have access to these MIRs and patients’ medical records if more detailed information is needed.…
La rendición de cuentas y responsabilidad social en los gobiernos centrales: Alianza del Pacífico
2021
Este artículo tiene como objetivo describir la información que divulgan los gobiernos centrales de los países de la Alianza del Pacifico (AP), y los roles que estos asumieron en la promoción de la Responsabilidad Social (RS) mediante los informes de rendición de cuentas que fueron presentados por los presidentes de gobierno en el año 2017. El estudio se realizó mediante la técnica de análisis de contenido, utilizando como criterio de clasificación las categorías y los aspectos definidos en las guías para la presentación de informes de sostenibilidad del Global Reporting Initiative (GRI) relacionados con el sector público. Se concluye que los gobiernos centrales divulgan información relacion…
Il reporting per segmenti nei settori del trasporto pubblico locale e della cura della salute. Esperienze a confronto.
2020
This paper examines issues of cost and revenue allocation that arise when segment reporting is carried out in local public transportation and healthcare companies. It also presents reports by segment schemes that can be used by companies operating in the aforementioned sectors. The research was carried out with the qualitative methods of participant observation and document analysis. this study focuses on the-oretical principles that have been derived from experiences carried out in the design and implementation of a segment reporting system in two companies operating in the public transportation and healthcare sectors. The analysis of the issues and solu-tions adopted by the companies obse…
Stakeholder Engagement, Corporate Social Responsibility and Integrated Reporting: An Exploratory Study
2013
There is increasing interest in integrated reporting that includes the company's financial, governance, environmental, and social performance. For this reason, the main objective of this investigation is to study why companies are producing integrated reporting, paying special attention to the links with the assurance of the corporate social responsibility (CSR) report. Based on 7144 worldwide observations, this study identifies the determinants of integrated reporting through a logistic regression model. Our results point out that the likelihood of disclosing an integrated report is positively associated with having the CSR report assured, year, size and supplement industry. Next, we teste…
Sustainability performance and assurance: Influence on reputation
2015
- The positive impact of sustainability on reputation has been assumed but not sufficiently examined. This study probes the veracity of these claims by applying legitimacy and signaling perspectives to examine whether sustainability performance and assurance contribute to corporate reputation. We find superior sustainability performance has a positive association with sustainability reputation. Companies with better performance are also more likely to obtain external assurance of their sustainability disclosure, but assurance does not directly affect reputation. Assurance appears to be a managerial tool associated with the congruence of internal processes rather than a differentiating signa…
Everyone’s in, on the game: financial crime and the organization of sporting events. Looking for a “virtuous” model
2020
PurposeThis study aims at investigating the phenomenon of financial crime with specific reference to the organization of major sporting events. In particular, in the light of the existing international regulatory framework and recent cases, the study highlights how the adoption of a “virtuous model” – from the point of view of transparency and legality – fully responds to the needs not only of the sports system itself but, also, and above all, of the entire international community.Design/methodology/approachThe paper combines deductive and inductive approaches in addition to consulting and analyzing the principal official reports on the matter, the state of the art, scholarly studies and so…
Integrated reporting: The mediating role of the board of directors and investor protection on managerial discretion in munificent environments
2018
Is there a relationship between managerial discretion in munificent environments and the propensity to disclose an integrated reporting? Is this relationship contingent on the board of directors and investor protection? For an international sample for 2006–2014, this paper supports the assertion that managers are more able to extract superior perquisites when the level of accumulated cash holding is higher; that is, in munificent contexts. Because of the greater managerial discretion in these contexts, managers show a lower incentive to disclose voluntary information through an integrated report, which decreases the firm's transparency. Nonetheless, the board of directors and the level of i…